Paragraph 23 Part 7 (rent-a-room and qualifying care relief)
United Kingdom
(1)
Section 805 (meaning of “qualifying care receipts”) is amended as follows.
(2)
In subsection (1)(b), for “subsections (2) and (3)” substitute “subsection (3)”.
(3)
Omit subsection (2).
(4)
In subsection (3), omit “Otherwise”.